You could blame it on the tropical temperatures, the summery optimism or people’s free diaries, but Belgium surfs. No, not at all on a wooden board on our beautiful coast, but simply along for the ride on the flexi-wave.
Since 1 July, the rules governing the deployment of flexi-workers and the taking up of flexi-jobs have been revised. And this has quite a significant impact on just about every organisation. Fancy a read?
Why are flexible workers a good option for your business?
For employers, flexi-jobs offer a solution in an increasingly tight labour market. This allows you to cope with peaks in staff shortages without having to offer a permanent contract. Companies simply pay a special employer’s contribution of 28% on the flexi-wage. Flexi-jobs can be a valuable addition to your workforce and help make your business more resilient.
What is a flexi?-job?
A flexi-job is a form of flexible employment that employees can undertake alongside their current job or pension, provided they meet the conditions. Flexi-jobs have been very popular since their introduction in 2015, and that is no coincidence: flexi-jobbers benefit from favourable tax conditions. The gross pay is roughly equal to the net pay. They pay no income tax (unless they earn more than a certain amount) and no personal social security contributions on their flexi-job earnings.
There is one condition: employees must have worked at least 4/5 of the time for one or more Belgian employers, and this must have been for three quarters prior to the quarter in which they take up the flexi-job. Are they retired? If so, this condition does not apply. This makes it an interesting option for anyone who would like to earn a little extra on top of their job or pension.
What changed on 1 July 2026?
WWe’ve summarised them for you wat there since 1 July 2026 has changed on the flexi-legislation.
1. All sectors
Until recently was the flexi-status is reserved for a limited number of sectors, such as the hospitality industry and retail. From 1 July 2026, the system will, in principle, be open to everyone, both the private and public sectors. Where flexi-working not in the past wasn’t possible before, but it is from now on. This opens up a great deal of potential, even outside the traditional flexi sectors.
2. Flexi-job for your own employee?
A notable change in the new flexi-job legislation: the ban on flexi-jobbers taking up employment with an affiliated company will be largely lifted from 1 July 2026. If an employee works full-time for your company, they will now also be able to take on extra work during peak periods shifts to be transferred to the flexi-status scheme at a sister companyf or a another company within the same group. Important to note: this applies only to full-time employees and only between different legal entities within the same group. BFor your own specific employer, the combination of a permanent contract and a flexi-job is still not permitted.
3. Higher tax-free ceiling
Anyone working at least 4/5 of full-time hours may now earn an additional 18,000 euros per year tax-free through a flexi-job, an amount that is indexed annually. For the 2026 tax year, this amounts to 18,440 euros. Any amount above this is taxed in accordance with the standard rules. In most cases, pensioners benefit from an unlimited tax exemption.
4. Employer’s contribution remains
For employers, nothing changes in this respect: you will still pay a special employer’s contribution of 28% on the flexi-wage. No standard social security contributions and no payroll tax.
5. Wage cap relaxed
The maximum wage has also been adjusted. As an employer, you cannot simply pay an extremely high flexi-wage: there is a cap. This cap is linked to the scale wage, which is the minimum wage applicable in your sector for that specific role (as set out in the sectoral collective agreement). Previously, the ceiling of 150% of that scale wage applied to the entire flexi-wage. Since 1 July 2026, only the basic wage has been taken into account for that calculation. Statutory or sector-specific allowances and payments – such as a night-work allowance, overtime pay, a public holiday allowance or an end-of-year bonus – may be granted in addition to this without counting towards the 150% limit. However, additional allowances or bonuses granted on an individual basis do remain subject to that limit.
How do you use it strategically?
In our blogs on Total Talent Management and Strategic Workforce Planning We’ve already discussed the importance of having a clear understanding of your company’s staffing needs. In doing so, you should consider not only what your business needs right now, but also where it wants to be in the longer term. We therefore recommend that you undertake this exercise. Good planning is often the starting point for a well-thought-out strategy.
Haven’t done that exercise yet? If not, you can still get started with flexi-jobs. The flexibility and simplicity of the system mean you can start using flexible workers in no time.
Can CTRL-F help you in your search for flexible workers?
Our sister company Nowjobs is a 100% digital recruitment platform that addresses the need for flexible staff. Contact us via info@ctrl-f.be and we enjoy listening to joyour requirements for permanent recruitment or flex-labour.
